Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.2875

(a) IN GENERAL

330.2875 Sublease of Fixtures Classified as Personal Property. Fixtures classified as personal property under a prime lease retain their character for a sublease to a third person. A sublease is subject to all of the terms and conditions of the original lease. 11/7/75.